#1 is a non-started IMO.
#2 is great, but only with the Superclock4, Turbomod and op-amp upgrade ($3250) Without the Superclock4, it is just very good. Without the op-amps it is a bit thin sounding.
The Off-Ramp I2S and DAC-1 with I2S and minimum mods would be: $1695.00. I would add the op-amp upgrade for $300 and $200 for the Turbomod latest change to get you to $2195 total. This one gives you the Superclock4 in the Off-Ramp, the flexibility of I2S so you can add Pace-Car later if you want to do SB3 etc. and it is not an upsampler, so you can get the benefit of upsampling on the PC or MAC. This is my pick.
Steve N.